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- Credits
- Prepared by: Rajendra P.
Srivastava
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Ernst & Young Professor
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University of Kansas
- Sponsored by: Ernst &
Young, LLP
- (August 2005)
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- XBRL Framework
- XBRL Taxonomies
- XBRL Linkbases (Label , Reference, Presentation, Calculation, and
Definition)
- Instance Document
- USFR XBRL Taxonomy Structure
- Anatomy of an XBRL Taxonomy - XBRL Schema
- Anatomy of an XBRL Instance Document
- Anatomy of XBRL - Extending a taxonomy
- Anatomy of XBRL - Consuming an XBRL Instance Document
- Snippets of Instance Document and Linkbases
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- According to XBRL 2.1
Specification released by XBRL International:
- A taxonomy is defined as an
XML Schema and the set of directly referenced extended links and any
extended links that are nested within the XML Schema.
- In other words: A Taxonomy is
made up of a group of interrelated XML files: XML Schema File (.xds
file) and Linkbase Files (.xml files)
- XML Schema
- The XBRL taxonomy schema file
defines the actual concepts (elements) that form the basis of a
taxonomy. It stores their names, data types, period type, how they can
be utilized, etc. The properties of schema elements are defined in the
XBRL 2.1 Specification.
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- XBRL naming conventions follow XML convention.
- Names must start with a letter or a underscore _.
- Names can contain any combination of letters, numbers, underscores _,
dashes -, or periods .
- Names must not contain any other characters.
- Names must not start with letters xml (or XML or Xml ..).
- Names cannot contain spaces.
- Names (tags) are case sensitive.
- Each name within a taxonomy must be unique and must start with an alpha
character or the underscore character.
- Element names should not be interpreted as containing a
"hierarchical" structure
- Taxonomy structure is expressed in the XBRL linkbases
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- Financial Reporting Taxonomies Architecture 1.0: Recommendation dated
2005-04-25 ( (http://www.xbrl.org/technical/guidance/FRTA-RECOMMENDATION-2005-04-25.rtf)
describes the architecture of financial reporting taxonomies using XBRL
and establishes rules and conventions to achieve consistency through:
- Representation: Taxonomies should use similar XBRL structures to
represent similar relationships among concepts.
- Modularity: Taxonomies should have a common approach to grouping
taxonomy content at a file level.
- Evolution: Taxonomies developed based on the proposed architecture can
be extended or revised using similar approaches
- XBRL specification 2.1 achieves consistency by making numerous
improvements:
- Interoperability:
- Cost of implementation
- Clarity
- Future XBRL specifications
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- Bovee, M., M. Ettredge, R. P. Srivastava, M. Vasarhelyi. 2002. Does the
Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting
Practice? Journal of Information Systems, Vol. 16, No. 2: 165-182.
- SEC (Security and Exchange Commission). 2002. Full Disclosure,
Regulation FD. http://www.sec.gov/answers/regfd.htm.
- Vasal, V. K., and R. P. Srivastava. 2002. eXtensible Business Reporting
Language (XBRL) The Digital Language of Business: An Indian
Perspective. Indian Accounting Review, Vol. 6, No. 1 (June) 41-59.
- XBRL.Org. 2005. Extensible Business Reporting Language (XBRL) 2.1
RECOMMENDATION - 2003-12-31 + Corrected Errata - 2005-04-25 at http://www.xbrl.org/SpecRecommendations/.
- XBRL.Org. XBRL GL. http://www.xbrl.org/GLTaxonomy/.
- http://www.xbrl.org/technical/guidance/FRTA-RECOMMENDATION-2005-04-25.rtf
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